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Expert Analysis

Looking Forward To Oral Argument In BNSF V. Loos

By Christopher Collier and Michael Arndt (August 8, 2018, 5:17 PM EDT) -- The U.S. Supreme Court added BNSF Railway Company v. Michael D. Loos[1] to its October term 2018, scheduling a resolution to the issue of whether a railroad's payment to an employee for time lost from work is subject to employment taxes under the Railroad Retirement Tax Act, or RRTA. Far from a one-off tax matter, the case impacts thousands of claims from railway workers each year and raises interesting questions about history, statutory construction, and the proper deference to administrative agencies....

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